55. Which institution(s) receives financial reports from political parties and/or candidates?

Political Parties Law No. (36) for the year 2015, Article (39)

First: The Party or political organization deposits its funds in Iraqi banks.
Second: The party or political organization holds regular records of accounts, including its revenues and expenses.
Third: The party or political organization submits an annual report to its accounts prepared by a licensed legal accountant's office and submits its report to the Financial Control Bureau.
Fourth: The Office of Financial Supervision shall submit a final report on the financial situation of the parties or political organizations to the House of Representatives, the Ministers, the Department of Parties or political organizations.